Supreme Court of India
Collector of Customs, Calcutta v. Sanjay Chandiram
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that in the facts of this case, the order passed by CEGAT was clearly erroneous.
Judgment, page 10
From the headnote
Customs Act, 1962--Section 14-Customs Valuation (Detennination of Price of Imported Goods) Rules, 1988-Rules 3 and 4-Transaction value Meaning of-Importer producing false certificate of country of origin-Trans action value cannot be the value declared by him in the invoice-Where country of origin not proved held, transaction value would be price of same or similar goods in the course of intemational trade. The respondent is the proprietor of one M/s. Shiv Shankar Interna tional which imported zip rolls from a company in Singapore and 41 produced a copy of the country of origin certificate
Where later benches applied it
- 2010 Commissioner of Customs (gen), Mumbai v. Abdulla Koyloth
- 2000 Collector of Customs v. M/s. Television and Components Ltd. and Ors.
Of those, 2 mentioned
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